From the answer:
Statement of Cash Flows will show changes in Balance Sheet accounts, so that will show rebalances between your various Equity accounts: Restricted and Unrestricted, and Temp Restricted, if you have all of these.

From the answer:
@ corinna it really does not matter, though it should not happen, submit a bug report from the help menu All that really matters is the payments to the vendors and the expense account used for those payments.